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Urgent Please

Pankaj Arora (Learner) (3134 Points)

30 May 2011

Dear All

Please let me know how to calculate following ratios with example?

Free Reserves Per Share –

Cash Profit Margin

Return on Assets

Financial Charges Coverage Ratio

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4 Replies

ars (CS) (445 Points)
Replied 30 May 2011

just google and u will get answers.

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Pankaj Arora (Learner) (3134 Points)
Replied 01 June 2011

Still not useful reply please let me know this formula’s with an example on your language it’s urgent?

rachit jain (chartered accountant ) (635 Points)
Replied 01 June 2011

Free Reserves Per Share – free reserve / no of equity share

Cash Profit Margin- operating profit/ sales

Return on Assets PAT/ capital employed

Financial Charges Coverage Ratio PAT +interest + finance charges/interest + other finance charges

Pankaj Arora (Learner) (3134 Points)
Replied 01 June 2011

Here is the balance sheet and P & L A/c of Bajaj Auto please calculate all above formula with calculation..

Balance Sheet of Bajaj Auto

------------------- in Rs. Cr. -------------------

Mar '06

Mar '07

Mar '08

Mar '09

Mar '10

12 mths

Sources Of Funds

Total Share Capital

101.18

144.68

Equity Share Capital

101.18

144.68

Share Application Money

0.00

Preference Share Capital

0.00

Reserves

4,669.55

5,433.14

1,442.91

1,725.01

2,783.66

Revaluation Reserves

0.00

Networth

4,770.73

5,534.32

1,587.59

1,869.69

2,928.34

Secured Loans

0.02

22.46

6.95

0.00

12.98

Unsecured Loans

1,467.13

1,602.97

1,327.39

1,570.00

1,325.60

Total Debt

1,467.15

1,625.43

1,334.34

1,570.00

1,338.58

Total Liabilities

6,237.88

7,159.75

2,921.93

3,439.69

4,266.92

Mar '06

Mar '07

Mar '08

Mar '09

Mar '10

12 mths

Application Of Funds

Gross Block

2,894.22

3,178.54

2,994.68

3,350.20

3,379.25

Less: Accum. Depreciation

1,761.22

1,904.94

1,726.07

1,807.91

1,899.66

Net Block

1,133.00

1,273.60

1,268.61

1,542.29

1,479.59

Capital Work in Progress

43.33

107.62

34.74

106.48

120.84

Investments

5,856.97

6,447.53

1,857.14

1,808.52

4,021.52

Inventories

272.93

309.70

349.61

338.84

446.21

Sundry Debtors

301.55

529.83

275.31

358.65

272.84

Cash and Bank Balance

80.84

62.16

54.74

135.68

100.20

Total Current Assets

655.32

901.69

679.66

833.17

819.25

Loans and Advances

2,282.98

2,925.24

1,099.68

1,567.09

2,291.29

Fixed Deposits

1.25

21.32

1.33

1.19

1.21

Total CA, Loans & Advances

2,939.55

3,848.25

1,780.67

2,401.45

3,111.75

Deffered Credit

0.00

Current Liabilities

1,419.08

1,683.46

1,185.19

1,378.20

2,218.06

Provisions

2,315.89

2,833.79

834.04

1,224.15

2,248.72

Total CL & Provisions

3,734.97

4,517.25

2,019.23

2,602.35

4,466.78

Net Current Assets

-795.42

-669.00

-238.56

-200.90

-1,355.03

Miscellaneous Expenses

0.00

183.30

0.00

Total Assets

6,237.88

7,159.75

2,921.93

3,439.69

4,266.92

Contingent Liabilities

719.06

811.66

1,129.29

924.96

818.25

Book Value (Rs)

Profit & Loss account of Bajaj Auto

------------------- in Rs. Cr. -------------------

	Mar '06	Mar '07	Mar '08	Mar '09	Mar '10

	12 mths	12 mths	12 mths	12 mths	12 mths

Income
Sales Turnover	8,653.83	10,741.91	9,856.66	9,310.24	12,420.95
Excise Duty	1,081.70	1,321.67	1,029.51	610.07	607.70
Net Sales	7,572.13	9,420.24	8,827.15	8,700.17	11,813.25
Other Income	458.96	567.16	170.27	-6.20	22.50
Stock Adjustments	49.01	-0.90	67.85	-24.49	47.60
Total Income	8,080.10	9,986.50	9,065.27	8,669.48	11,883.35
Expenditure
Raw Materials	5,446.62	6,969.50	6,760.04	6,502.10	8,187.11
Power & Fuel Cost	59.09	79.34	69.20	60.89	70.35
Employee Cost	282.45	310.07	350.09	366.67	411.76
Other Manufacturing Expenses	79.50	74.53	53.72	57.08	57.54
Selling and Admin Expenses	299.99	457.17	390.15	381.73	407.61
Miscellaneous Expenses	198.52	230.89	209.63	225.56	221.94
Preoperative Exp Capitalised	-24.81	-32.05	-23.04	-14.42	-15.67
Total Expenses	6,341.36	8,089.45	7,809.79	7,579.61	9,340.64
	Mar '06	Mar '07	Mar '08	Mar '09	Mar '10

	12 mths	12 mths	12 mths	12 mths	12 mths

Operating Profit	1,279.78	1,329.89	1,085.21	1,096.07	2,520.21
PBDIT	1,738.74	1,897.05	1,255.48	1,089.87	2,542.71
Interest	0.34	5.34	5.16	21.01	5.98
PBDT	1,738.40	1,891.71	1,250.32	1,068.86	2,536.73
Depreciation	191.00	190.26	173.96	129.79	136.45
Other Written Off	3.62	0.39	1.12	0.00	0.00
Profit Before Tax	1,543.78	1,701.06	1,075.24	939.07	2,400.28
Extra-ordinary items	59.03	26.60	59.32	18.72	26.87
PBT (Post Extra-ord Items)	1,602.81	1,727.66	1,134.56	957.79	2,427.15
Tax	479.11	490.09	378.78	301.61	710.12
Reported Net Profit	1,101.63	1,237.96	755.95	656.48	1,702.73
Total Value Addition	894.74	1,119.95	1,049.75	1,077.51	1,153.53
Preference Dividend	0.00	0.00	0.00	0.00	0.00
Equity Dividend	404.74	404.73	289.37	318.30	578.73
Corporate Dividend Tax	56.76	68.78	49.18	54.10	96.12
Per share data (annualised)
Shares in issue (lakhs)	1,011.84	1,011.84	1,446.84	1,446.84	1,446.84
Earning Per Share (Rs)	108.87	122.35	52.25	45.37	117.69
Equity Dividend (%)	400.00	400.00	200.00	220.00	400.00
Book Value (Rs)	471.49	546.96	109.73	129.23	202.40